The opinion of the court was delivered by LASSER, P.J.T.C.
Taxpayer contests a deficiency assessment of business personal property tax (BPPT) for the years 1981 through 1985 imposed by reason of property of taxpayer located at compressor stations in Lambertville, Linden and Hanover and at 18 metering and regulating stations in various locations within the State of New Jersey. Taxpayer contends that this property is real property that is not subject to tax under
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